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Real Estate Glossary

Furniture, Fixtures, & Equipment (FF&E)

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Written by Luis Escobar

This is the budget given to hard assets for real estate. Hard assets are not built into the physical structure of a building. Examples of those are a couch and a table that can depreciate. They are features that add value to the property, but they’re not considered capital improvements to the actual building. For hotels and other furnished spaces, they typically set aside a percentage of their budget line for FF&E.

This is the budget given to hard assets for real estate. Hard assets are not built into the physical structure of a building. Examples of those are a couch and a table that can depreciate. They are features that add value to the property, but they’re not considered capital improvements to the actual building. For hotels and other furnished spaces, they typically set aside a percentage of their budget line for FF&E.

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Luis Escobar

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